Written Answers Nos. 407-426
407. Deputy Thomas Pringle asked the Minister for Finance the tax rules regarding a person who works at sea in international waters for longer than 185 days per year; the tax-free allowances that are available; and if the person is exempt from paying income tax or social insurance contributions to any state (details supplied). [30458/22]
Amharc ar fhreagraIt would appear from the Deputy’s Question that the individual concerned is an Irish national who has retired in the State, having worked at sea in international waters for a number of years. During this period, the individual was resident in the Netherlands and worked with several different shipping companies which were registered in different countries. While it is not possible to give definitive answers based on the information supplied the following general information is relevant. If the person wants to clarify his or her tax treatment, he or she should contact Revenue.
Tax treatment of income in Ireland
An international seafarer who is resident and domiciled in the State will be subject to Irish income tax on his or her worldwide income, including income derived from the exercise of an employment on board a ship in international waters. Section 819(1) of the Taxes Consolidation Act 1997 (TCA 1997) provides that an individual is resident in the State for tax purposes for a tax year if he or she is present in the State for:
i. 183 days in that tax year, or
ii. 280 days between that tax year and the previous tax year, with a minimum of 30 days in either tax year.
With respect to tax incentives applying to those working in the commercial maritime sector, section 472B TCA 1997 provides for the Seafarers’ Allowance.
The Seafarers’ Allowance provides an allowance of €6,350 to individuals working in the shipping transport sector. Along with other conditions, an individual who wishes to claim the allowance must be at sea for at least 161 days in the course of the year and carry out their work wholly on-board a sea-going ship while on an international voyage. Further information in relation to the Seafarers’ Allowance is available in Tax and Duty Manual Part 15-01-30 - Seafarer Allowance on the Revenue website.
This incentive may only be claimed by Irish residents assessable to income tax under Schedule D or Schedule E (i.e. self-employed or an employee). In general, non-resident individuals are not entitled to any of the normal personal credits, reliefs, and deductions, including the Seafarers’ Allowance. However, in certain circumstances, full or apportioned tax credits, reliefs or deductions may be available under section 1032 TCA 1997. Apportioned tax credits are calculated based on the proportion which the income of the non-resident which is assessable to Irish tax, bears to their total worldwide income.
Tax treatment of income overseas
In general, the state where an international seafarer is liable to tax on income derived from the exercise of an employment on board a ship in international waters will depend on a number of different factors, including, but not restricted to the following:
- the domestic tax rules in the state of residence of the seafarer;
- the tax rules applying to the employment income of international seafarers in the state where:
- the employment is held and from where the employment income is paid
- the vessel is registered
- the vessel is managed.
On this basis, it is not possible to confirm that a person who works in international waters for more than 185 days in a year is exempt from paying income tax or social insurance contributions on their income to any state.
In cases where the employment income of the international seafarer is subject to tax under the domestic tax rules of two jurisdictions, the terms of a double taxation agreement (DTA) concluded between these jurisdictions may apply to alleviate double taxation. In such instances, Article 15(3) of the OECD Model Tax Convention provides that two jurisdictions may agree that remuneration which is derived from an employment exercised aboard a ship operated in international traffic is taxable in the country in which the place of effective management of the operator of the ship is located.
For example, an international seafarer who is resident and domiciled for Irish tax purposes will be subject to Irish income tax on his or her worldwide income, including that derived from the exercise of an employment on board a ship in international waters. If the seafarer is subject to tax on this income in another jurisdiction with which the State has a DTA, then the income may be relieved from double taxation in accordance with the terms of the DTA.
408. Deputy Neale Richmond asked the Minister for Finance if he will provide an update on the OECD proposals relating to corporation tax; and if he will make a statement on the matter. [30563/22]
Amharc ar fhreagraAs the Deputy is aware, the OECD/G20 Inclusive Framework on BEPS met last October to agree a two-pillar solution to address tax challenges arising from the digitalisation of the economy.
Pillar One will see a reallocation of 25% of residual profits to the jurisdiction of the consumer. The scope is confined to multination groups with turnover in excess of €20 billion annually. Residual profit is profit greater than 10% of turnover.
Pillar Two provides that the minimum effective rate is 15% for multinational enterprises with annual turnover in excess of €750m.
It is expected that the Agreement will bring long-term stability and certainty to the international tax framework arising from discussions which have taken place.
The implementation timeframe for both Pillars is ambitious as acknowledged recently by the Secretary General of the OECD. However, I am fully committed to delivering both pillars of the agreement as soon as possible.
Intensive work is ongoing, both at the OECD and EU, to reach agreement on the technical detail required in both Pillars to ensure that these complex provisions are transposed robustly and in co-ordination by all signatories to the agreement.
An intensive programme of meetings is ongoing at the OECD to ensure that the Agreement can be translated into rules which ultimately can become legislation. My officials and those of the Revenue Commissioners are endeavouring to shape the rules to ensure that they provide the necessary tax certainty, are administrable for business and tax administrations, and remain broadly faithful to the October Agreement.
On Pillar One the OECD have divided the work into 14 building blocks necessary to implement Pillar One. Each block is sent to public consultation as part of the development process and these elements will eventually form the Pillar One Model Rules.
These model rules, which will govern the reallocation of taxing rights to market jurisdictions, are to be delivered through a Multilateral Convention. This will be both legally and legislatively challenging to develop and deliver.
Pillar Two is more advanced. The OECD published Model Rules in December 2021 and published a commentary to these rules in March of this year. The Model Rules provide an important framework to assist individual jurisdictions to implement the Global Minimum Effective Tax Rate in a coordinated and consistent manner in accordance with the terms of the Agreement.
Work is ongoing on the OECD’s Implementation Framework to deal with further implementation issues, such as coexistence with the US GILTI regime, and the GloBE information return.
In the EU, work on delivering Pillar Two into legislation through the Minimum Tax Directive is very advanced. I am fully supportive of the efforts of the French presidency towards reaching unanimous agreement of the Directive and am optimistic that unanimous agreement can be reached at ECOFIN soon.
The EU Minimum Tax Directive now provides for implementation by 31 December 2023, which is in line with the OECD agreement of 2023 implementation. This remains faithful to the original deadline, while recognising the complex work required of both tax administrations and businesses in order to introduce and operate these rules effectively.
Domestically, a public consultation has recently been launched on the implementation of Pillar Two into Ireland’s tax code and I encourage all interested parties to engage with this consultation.
409. Deputy Neale Richmond asked the Minister for Finance the status of his work as president of the Eurogroup; and if he will make a statement on the matter. [30564/22]
Amharc ar fhreagraAs President of Eurogroup since September 2020, I have chaired 23 Eurogroup meetings, which have been conducted in both virtual format due to Covid, and more recently in physical format. In addition, I have conducted numerous bilateral meetings with Eurogroup Ministers, EU Commissioners, and the President of the European Central Bank to ensure the achievement of Eurogroup objectives.
The Eurogroup has focused on a variety of policy areas, with economic recovery from Covid being a key focus throughout that period. The euro area’s economic recovery has been impressive with a return to pre-crisis GDP levels by the end of 2021. This recovery is attributable to the co-ordinated supportive fiscal stance of member states, which has protected jobs and income with euro area unemployment rate now at its lowest level on record.
The Eurogroup played an essential role in coordinating this response across member states, and also coordinating with other EU supports such as the European Central Bank’s monetary policy response to Covid; and with the implementation of the EU’s three safety nets, including the €100 billion SURE scheme which protected 30 million jobs, the European Investment Bank’s €200 billion pandemic guarantee fund, and the European Stability Mechanism €240 billion Pandemic Crisis Support.
In recent months, the Eurogroup’s economic discussions have been dominated by Russia’s war of aggression against Ukraine. Member States have worked together to give a firm response to this aggression against a European state and the European Union has once again shown its ability to rise to the challenge in the most difficult of times. Euro area Governments have been taking action to respond to the increase in energy prices and the surge in inflation. In these turbulent times, the common currency has offered an anchor of stability for the euro area and the EU as a whole, which is demonstrated by the strong implementation of Greece’s programme of assistance, and Croatia’s intention to join the euro area as of 2023.
The Eurogroup has worked to deepen the Economic and Monetary Union (EMU) including by strengthening the Banking Union, on which discussions are currently ongoing. This will build on the Eurogroup agreement in November 2020 on European Stability Mechanism Treaty reform and the early introduction of the common backstop to the Single Resolution Fund, which has been ratified by almost all member states.
The Eurogroup is also addressing longer-term policies, by feeding political considerations into the European Central Bank’s potential development of a digital euro.
These Eurogroup policies have been complemented by greater Eurogroup international structured engagement, which has seen the attendance of Secretary Yellen and a broad array of speakers.
410. Deputy Chris Andrews asked the Minister for Finance the revenue that was raised through the betting tax levy in 2021; and if he will make a statement on the matter. [30580/22]
Amharc ar fhreagraI am advised by Revenue that the receipts for 2021 in respect of Betting Duty are €89.1 million.
411. Deputy Denis Naughten asked the Minister for Finance his plans to zero rate animal vaccines; his plans to zero rate human vaccines; and if he will make a statement on the matter. [30646/22]
Amharc ar fhreagraOfficials in my Department are currently reviewing the options now available to Ireland in setting VAT rates. This will include consideration of the new options available to Member States as a result of the recently updated EU VAT rules when setting VAT rates as well as the new limitations introduced on how reduced rates may be applied.
Decisions about tax changes are generally taken in the context of the Budget and, as part of our normal annual Budget preparations. In this context, various options for tax policy changes will be considered by the Tax Strategy Group prior to Budget 2023.
412. Deputy Catherine Connolly asked the Minister for Finance the status of his Department’s work to collect data on property vacancy with a view to introducing a vacant property tax; when the profile by the Revenue Commissioners of the occupancy data from the local property tax returns will be published; and if he will make a statement on the matter. [30749/22]
Amharc ar fhreagraThe Government’s strategy ‘Housing For All’ includes an action for my Department to collect data on vacancy with a view to introducing a Vacant Property Tax. The timeframe for delivery on this commitment is the second quarter of 2022. The Finance (Local Property Tax) (Amendment) Act 2021 enabled Revenue to collect certain information in relation to the occupancy status of residential properties including, where unoccupied, the duration and reason for this, in the Local Property Tax (LPT) return forms submitted by residential property owners in respect of the new LPT valuation period 2022-2025. This information, together with information from other available sources, will be used to assess the merits and impact of introducing a Vacant Property Tax.
In considering the case for such a tax it is important to have a sound understanding of the quantity, locations and characteristics of long-term vacant properties. It is also essential to identify the reasons for vacancy, and whether this is long or short-term in nature. There may be genuine and acceptable reasons for vacancy such as refurbishment work, the temporary absence of the owner for medical reasons or pending the grant of probate for a deceased person’s estate.
The LPT returns included questions such as whether a property is vacant, the reasons for the vacancy and if the period of vacancy exceeds 12 months. The aim was to provide an indicative profile of vacant residential properties which will help to inform policy. It should be noted that LPT applies only to habitable residential properties, and derelict or uninhabitable properties are not captured under the LPT system.
Revenue have completed a preliminary analysis of the LPT returns received to date which has been shared with my Department. The results of the preliminary analysis suggest that levels of vacancy are low across all counties. I will be considering this issue in consultation with colleagues before reverting to Government with proposals on the appropriate response. I understand Revenue intends to publish a profile of the occupancy data from the LPT returns shortly.
413. Deputy Brendan Griffin asked the Minister for Finance the estimated annual cost of an income disregard similar to the rent a room-a-scheme in respect of income for persons renting out a sole stand-alone property to long-stay tenants; and if he will make a statement on the matter. [30779/22]
Amharc ar fhreagraI am advised by Revenue that in 2019, the latest year for which fully analysed data are currently available, there were 90,150 taxpayer units declaring rental income from a residential property where the total number of residential properties declared was one. The income declared amounted to €1.1 billion.
As indicated to the Deputy in my reply to his question no. 208 dated 2 June 2022, Revenue have advised that, while it is possible to identify the rental income returned, the final tax liability of persons in receipt of such income takes account of a combination of all incomes, reliefs, credits, and deductions available to the taxpayer. Therefore, it is not possible to provide the exact tax liability associated with rental income. Additionally, I am advised by Revenue that the duration of tenancies is not declared on tax returns. As such, it is not possible to provide a costing in relation to the proposed disregard.
At present, I have no plans to introduce a relief along the lines of that outlined by the Deputy. A point to be borne in mind is that under the Rent-a Room scheme, once the income exceeds the ceiling of €14,000, the entire income amount becomes liable to tax.
In addition, and as the Deputy will be aware, proposals for any new tax reliefs must be assessed in accordance with my Department's Tax Expenditure Guidelines. These make clear that it is important that any policy proposal which involves tax expenditures should only occur in limited circumstances. In particular, they provide that a tax-based incentive should only be considered where it would be more efficient than a direct expenditure intervention.
414. Deputy Joe O'Brien asked the Minister for Finance if a tax exemption can be considered for income from domestic solar microgeneration to incentivise households switching to renewable energy; and if he will make a statement on the matter. [30862/22]
Amharc ar fhreagraIn my Budget 2022 speech, I announced a tax relief that operates in the same broad policy space as that mentioned by the Deputy. Budget 2022 provided a tax disregard in respect of personal income received by households who sell residual electricity from microgeneration back to the national grid.
The aim of the measure is to remove a potential administrative barrier to entry to the Department of the Environment, Climate and Communications' Microgeneration Support Scheme.Subsequent to the Budget, Finance Act 2021 introduced Section 216D of the Taxes Consolidation Act 1997 which provides that the amount of the disregard is set at up to €200. This figure should ensure that most participants will pay no tax on income from this source. The measure will operate for an initial period of three years with a sunset clause applying at the end of 2024.
416. Deputy Seán Canney asked the Minister for Public Expenditure and Reform the funding that Ireland has received to date from the European Union under the displacement of refugees from Ukraine Programme or from any other funding source. [30497/22]
Amharc ar fhreagraThe EU has introduced a range of flexibilities to address the impact of the influx of Ukrainian refugees including a regulation on Cohesion Action for Refugees in Europe (CARE) allowing for the swift release and reallocation of existing cohesion policy funding.
In addition, Ireland receives existing funding under the Asylum Migration and Integration Fund (AMIF) to support migrant integration, protection and returns programmes, and receives support for an Integration and Employment of Migrants scheme under the European Social Fund. The Department of Children, Equality, Disability, Integration and Youth has responsibility for the AMIF while the ESF is managed by the Department of Further and Higher Education.
The CARE Regulation introduced four main changes to cohesion policy rules to maximise the speed and ease with which Member States can help people fleeing Ukraine, while continuing to support regions' recovery:
- It extended the time for availing of 100% EU co-financing for 2014-2020 Cohesion policy funding;
- It allowed full flexibility for Member States and regions to use resources from either the European Fund for Regional Development (ERDF) or the European Social Fund (ESF) for any type of measures to support people fleeing Ukraine;
- It backdated eligibility for Member State spending on all actions helping people fleeing Ukraine to the start date of the Russian invasion (24 February 2022);and
- It simplified the reporting and the programme modifications requirements.
Member States were also permitted to use existing funds not yet programmed under the Recovery Assistance for Cohesion and the Territories of Europe (REACT-EU), a post-COVID recovery package and all unallocated resources under the current 2014-2020 funding period where programmes are drawing to a close. Ireland is making use of remaining unallocated funding under the European Regional Development Fund (€0.4m) and REACT-EU (€53m) for this purpose.
My Department is currently working closely with other Government Departments and agencies to determine the range of existing activities supporting Ukrainian refugees which could be financed under this mechanism. It is anticipated that these may include:
- Use of a straightforward, ready-to-use unit cost or ‘Simplified Cost Option’ (SCO) to provide for a per capita payment of €40 for up to 13 weeks for each Ukrainian refugee. This will support a number of measures assisting Ukrainian refugees on arrival in Ireland including, for example, reception, processing and transport;
- Short-term and medium term accommodation.
Funding will be disbursed through programme activities under the European Regional Development Fund and European Social Fund over the period up to July 2023. Programme beneficiaries will submit claims for expenditure on eligible activities and be reimbursed.
417. Deputy Sorca Clarke asked the Minister for Public Expenditure and Reform the status of the flood relief works in Athlone, County Westmeath. [29015/22]
Amharc ar fhreagraThe Athlone Flood Alleviation Scheme is being led by Westmeath County Council with funding provided by the Office of Public Works (OPW). Construction works are being undertaken directly by the OPW’s Direct Labour and Directly Managed Services.
Further to the deputy’s question, significant progress has been made to date and construction of the Scheme is continuing to progress well with approximately 80% of the length of flood defences for the Scheme now complete. This includes flood walls, earthen embankments and glass walls with ancillary works such as drainage, pumping stations and masonry cladding still to be completed to varying degrees for each flood cell. The works are complete in Iona Park with the current anticipated timeline for completion of the remaining flood cells as per the following table.
|
Flood Cells |
Anticipated completion |
|
Deerpark, The Strand, The Quay and Marine View |
Q4 2022 |
|
Brick Island |
Q2 2023 |
|
River Al (Creggan) |
To be confirmed following planning approval |
|
Golden Island |
Completion date to be confirmed on commencement of the works |
418. Deputy Peadar Tóibín asked the Minister for Public Expenditure and Reform the efforts that are being undertaken by the State to expand flood-relief measures beyond built-up areas (details supplied) in County Wexford to support low-lying houses in the area which are at risk from flooding; and if he will make a statement on the matter. [29150/22]
Amharc ar fhreagraA major flood relief scheme at New Ross is complete and under the Government's National Development Plan €1.3bn is being invested to 2030 in flood relief schemes. This includes schemes for Enniscorthy, Rosslare and Wexford Town that are at the design and planning. I would expect that the investment in these schemes alone will exceed some €80m when complete.
Fifteen other communities across Wexford are benefiting from €3m investment by the Government since 2009 to address local flooding issues, through the Office of Public Works Minor Flood Mitigation Works and Coastal protection Scheme. Under the scheme applications are considered for projects that are estimated to cost not more than €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a cost benefit ratio and having regard to the availability of funding for flood risk management. Full details of all schemes are available on www.opw.ie. I note there are no current applications for works at Bridgetown, Duncormick and Wellingtonbridge in County Wexford under the Minor Works and Coastal Protection Scheme.
Following a significant flood event over Christmas 2021, Mr. Patrick O'Donovan TD, Minister of State with responsibility for the Office of Public Works visited Bridgetown and Enniscorthy and saw at first hand and met those people and communities that were affected. During the visit the Minister advised Wexford County Council that assistance maybe available for those affected through the OPW Minor Flood Mitigation Works and Coastal Protection Scheme to help the Council protect at risk properties at this area.
Since that time OPW staff have met with Wexford County Council to discuss the scope of and the application process for the OPW Minor Flood Mitigation Works and Coastal Protection Scheme. The OPW will continue to provide assistance to the Council to identify viable solutions for these at risk properties.
419. Deputy Noel Grealish asked the Minister for Public Expenditure and Reform the State agencies, organisations or boards under the responsibility of his Department or that receive funding from his Department that have been charged negative interest by financial institutions since negative interest rates were introduced; the amount of interest that has been charged to each State agency, organisation or board in 2021 in each of the preceding years in which such charges were applied; and if he will make a statement on the matter. [29210/22]
Amharc ar fhreagraThe details of the negative interest charged to bodies under the aegis of my Department by financial institutions in the period specified are set out in the tables below.
|
- |
2014 |
2015 |
2016 |
2017 |
|
Office of Public Works* (OPW) |
€14,522 |
€46,689 |
€38,012 |
€108 |
* The OPW paid negative interest to the Central Bank up to 2017 before moving to an Irish commercial bank, with no negative interest paid since
|
- |
2018 |
2019 |
2020 |
2021 |
|
National Shared Services Office (NSSO) |
€41,638 |
€49,933 |
€66,555 |
€4,877 |
|
- |
2020 |
2021 |
|
Office of the National Lottery Regulator (ORNL) |
€89 |
€4,407 |
The Deputy may wish to note that since the commencement of the National Lottery licence, the ORNL has been charged interest of €1,422,596 for the National Lottery Fund, which is managed and controlled by the National Lottery Regulator. The National Lottery Fund is held at the Central Bank of Ireland (CBI) and the interest has been paid to the Central Bank.
The Deputy may also wish to note that I have been advised by the Public Appointments Service (PAS) that due to construction work at their offices, the statements of a PAS bank account for the period 2014-2019 temporarily cannot be accessed. Following the imminent completion of this work, PAS will write to the Deputy with the details of any negative interest charged during this period.
420. Deputy Matt Carthy asked the Minister for Public Expenditure and Reform if any former Secretary Generals are seconded from his Department; the locations of same; the purpose of the secondment; the remuneration they are in receipt of from his Department or additional allocation to the agency or institution to which they are seconded arising from the secondment; and if he will make a statement on the matter. [29269/22]
Amharc ar fhreagraI wish to advise the Deputy that there are no former Secretaries General seconded from my Department.
421. Deputy Michael Healy-Rae asked the Minister for Public Expenditure and Reform if there is any funding available that a GAA club could apply for (details supplied); and if he will make a statement on the matter. [29491/22]
Amharc ar fhreagraI can confirm Engineering and Environmental consultants have been appointed to deliver the Kenmare Flood Relief Scheme. While the proposed Kenmare Flood Relief Scheme is located in close proximity to Templenoe GAA and may include fluvial flood defences on the Finnihy and Kealnagower rivers and Tidal Flood Defences, Templenoe GAA is not within the scheme area.
Local flooding and erosion issues such as those outlined are a matter, in the first instance, for each Local Authority to investigate and address. All Local Authorities may carry out flood mitigation works, using either their own resources, or by applying for funding under the OPW Minor Flood Mitigation Works and Coastal Protection Scheme.
Under this scheme, applications are considered for projects that are estimated to cost not more than €750,000 in each instance. Funding of up to 90% of the cost is available for approved projects. Applications are assessed by the OPW having regard to the specific economic, social and environmental criteria of the scheme, including a cost benefit ratio and having regard to the availability of funding for flood risk management. Full details of this scheme are available on www.gov.ie/opw.
No application for funding under the OPW Minor Flood Mitigation Works and Coastal Protection Scheme has been received for works at Templenoe GAA Club from Kerry County Council.
422. Deputy Niamh Smyth asked the Minister for Public Expenditure and Reform if additional supports will be introduced to support families most impacted by the increases in the cost of living; and if he will make a statement on the matter. [29554/22]
Amharc ar fhreagraBudget 2022 set out a €1.2 billion package of expenditure measures to support citizens across a range of sectors with cost of living pressures. Some headline measures include increases in social protection payments, Fuel Allowance and Working Family Payment; health affordability measures; social and affordable housing funding, and enhanced student and childcare supports. Budget 2022 also contained an income tax package of just over half a billion euro.
Since December 2021, over half a billion euro of additional expenditure measures have been put in place to support citizens and businesses with increased costs. A number of these measures build on supports put in place in Budget 2022. A summary of the main measures is as follows:
- An Energy Credit payment automatically applied to the electricity bill of all domestic account holders to assist with rising energy costs.
- In addition to the €5 per week increase in Fuel Allowance payments introduced in Budget 2022, a further two lump sum payments totalling €225, paid in March and in mid-May, will benefit over 370,000 households.
- Budget 2022 announced an increase of €10 in the weekly income threshold for the Working Family Payment. The implementation of this increase was brought forward from April to June.
- A further reduction from €100 to €80 in the monthly payment threshold for the Drugs Payment Scheme. This will reduce medicines and drugs costs for over 70,000 recipients.
- A temporary 20% reduction in Public Service Obligation Public Transport fares until the end of 2022 to reduce the financial burden on commuters returning to the workplace.
- The maximum annual School Transport charge was reduced to €150 per family at primary level and €500 per family at post-primary level for the next academic year.
- A temporary and targeted emergency grant scheme for licensed hauliers provides a payment of €100 per week for licensed heavy goods vehicle for a period of eight weeks. This scheme reflects the vital role that hauliers play in the supply.
To provide further support towards mitigating fuel cost increases, the Department of Finance have introduced temporary reductions in the excise duties charged on petrol, diesel and marked gas oil and have reduced the rate of VAT on the supply of gas and electricity.
Together, these measures provide substantial assistance towards mitigating the impact of rising prices. Overall, the Government has sought to implement measures which strike a balance between delivering targeted support, capable of timely implementation and are temporary in nature to ensure that our public finances remain on sustainable trajectory and avoid actions that could result in further inflation.
Over the coming weeks, I will engage with my colleague the Minister for Finance in preparation for the Summer Economic Statement. This will outline the broad economic and fiscal parameters for Budget 2023.
423. Deputy Niamh Smyth asked the Minister for Public Expenditure and Reform the steps that are being taken by the Office of Public Works to ensure that the buildings that it has responsibility for are fully accessible for people with disabilities including having suitable toilet and changing places facilities. [29555/22]
Amharc ar fhreagraSteps are being taken on an ongoing basis to ensure buildings are fully accessible, through the provision of facilities in accordance with Part M of the current Building Regulations, unless in specific situations where exemptions are in place.
Where buildings and facilities are in need of specific alterations in order to ensure they are fully accessible, the Office of Public Works arranges for the provision of an accessibility audit of the building and its attendant grounds where applicable. Where there are landlord controlled areas, access audits make recommendations for improvements and as these have to be agreed with the landlord, these often take several years to complete.
In some cases these alterations require planning permission to granted, alterations designed, costed and approved before any works to alter these buildings and facilities can commence. They usually involve site-specific solutions to enable Public Access for all and the provision of a range of facilities as set out under the Statutory obligations of the Building Regulations. They are either provided for the public in specific parts of the building, or attendant services areas like car parks and reception and waiting areas to comply with the Disability Act 2005.
In addition, staff with specific disabilities or who develop a disability may be provided with alterations to their place of work. These can cost up to €50K for minor alterations, or significantly more if the building is a protected structure or if for example, the circulation route to the officer’s workstation requires a series of automated doors to provide access.
New buildings have to comply with the Universal Accessibility statutory requirements, as set out under Irish Law. There are a number of points of note informing the discussion on existing buildings. These points relate to the requirement to carry out access audits, involving the insights of the users of the building and/or availing of the user experiences of disability groups available to assist the designers in assessing the facilities.
1. Accessibility Audits of building stock:
Accessibility Audits have been undertaken by the Office of Public Works, as part of the Universal Access Works Programme, since 2017. Audits are completed on a country-wide basis. They are undertaken by suitably qualified consultants. Recent audits recently undertaken include: Rosslare Garda Station, Tinahely Garda Station, Freshford Garda Station and Kilmore Quay Garda Station. These audits lead to the design, tendering and provision of improvements to the areas accessible to the public. This is a rolling programme, funded under the provisions of the Universal Access Budget which originated for the purposes of achieving compliance with Section 25 of the Disability Act 2005.
2. Changing Places Facilities:
OPW awaits the publication of the Changing Places legislation and will take steps to ensure compliance and facilitate the public in accordance with the conditions contained within that framework, when enacted. The locations to be chosen for the provision of Changing Places facilities will be finalised, following further investigation as to the suitability of the sites and the potential of the existing facilities to be successfully altered or extended. They are not currently required to be provided under Irish law.
424. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform the estimated annual first year and full-year cost of regrading Seanad secretarial assistants to parliamentary assistant grades, for regrading Dáil secretarial assistants as administrative assistants and having Dáil parliamentary assistants pay brought in line with the Building Momentum Public Service Stability Agreement in tabular form; and if he will make a statement on the matter. [29690/22]
Amharc ar fhreagraThe Deputy will be aware that the matters covered by her question are part of an ongoing industrial relations process at the WRC. The Commission has recently provided an update to members on the pay claim lodged by SIPTU on behalf of staff employed under the Scheme for Secretarial Assistance for Members.
The Houses of the Oireachtas Commission Services has provided the estimates below in respect of the information sought by the Deputy.
|
- |
Annual Estimated Cost |
|
Regrade Seanad SAs to PA |
€641,132 |
|
Regrade Dáil SAs to AA |
€746,570 |
|
Building Momentum in respect of the SA grade |
€325,000 |
425. Deputy Mairéad Farrell asked the Minister for Public Expenditure and Reform the estimated annual savings to the Exchequer from reducing the additional non-Oireachtas salaries (details supplied) of the Taoiseach, Tánaiste, Ministers and Ministers of State by 50% in tabular form; and if he will make a statement on the matter. [29692/22]
Amharc ar fhreagraThe following table lists the estimated annual savings from reducing the additional non-Oireachtas salaries of the Taoiseach, Tánaiste, Ministers and Ministers of State by 50%.
|
- |
Taoiseach |
Tánaiste |
Minister |
Minister of State |
Allowance for three specified Ministers of State who regularly attend meetings of Government |
|
Salary : |
€115,913 (w.e.f. 01/02/22) |
€99,070 (w.e.f. 01/02/22) |
€82,730 (w.e.f. 01/02/22) |
€40,464 (w.e.f. 01/02/22) |
€11,701 (w.e.f. 01/02/22) |
|
Salary after 50% reduction: |
€57,957 |
€49,535 |
€41,365 |
€20,232 |
€5,851 |
|
Saving: |
€57,956 |
€49,535 |
€41,365 |
€20,232 |
€5,850 |
|
Number of Officeholders: |
1 |
1 |
13 |
20 |
3 |
|
Annual saving to exchequer for each office: |
€57,956 |
€49,535 |
€537,745 |
€404,640 |
€17,550 |
The salaries of the Taoiseach, Tánaiste, Minister and Minister of State are made up of two elements, the office holder's salary plus the T.D.'s basic salary. The office holder's element of the salary is based on general pay increases and recommendations by the Review Body on Higher Remuneration.
Between 2009 and 2013 significant reductions were applied to the pay of office holders through the Financial Emergency Measures in the Public Interest (FEMPI) Acts. Office holder’s salaries were subsequently partially restored under the FEMPI Act 2015 and the Public Service Pay and Pensions Act 2017 (PSPP Act 2017), however, under Section 21 of the Public Service Pay and Pensions Act the restorations provided for in Section 19 and 20 of the Act did not apply to;
(a) the Taoiseach
(b) the Tánaiste
(c) any other Minister of Government
(d) a Minister of State;
This meant that the Officeholders listed above received no restoration in July 2021.
426. Deputy David Cullinane asked the Minister for Public Expenditure and Reform the estimated cost of one Secretary General III including employer’s PRSI. [29894/22]
Amharc ar fhreagraI refer the Deputy to Circular 04 of 2022, which is published on the Government website (address below), which outlines the current pay rates for a post at Secretary General Level III.
www.gov.ie/en/circular/ef515-application-of-1st-february-2022-pay-adjustments/.
The rate of Employer's PRSI is dependent on a number of factors, including the appointee's date of entry to the public service. Employer's PRSI is a matter for the Department of Social Protection, and detail of contribution rates and user information is also provided on the Government website (address below).
www.gov.ie/en/collection/06bf07-prsi-contribution-rates-and-user-guide-sw14/.
As an illustrative example, for an individual appointed to the civil service on or after 6 April 1995, paying the Class A rate of PRSI contribution, and making an employee contribution in respect of personal superannuation benefits (PPC), a salary of €204,630 and Employer PRSI rate of 11.05% (€22,611.62) would apply.
